Topic: impracticality and unnecessary hardship that would result f… · Go Syfert
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Topic #30847

4 canonical passages across 3 cases, quoted by 12 opinions in total. These passages cluster together because the same opinions keep quoting them side by side: they state parts of one doctrine. The anchor passage is from In Re City of Houston.

#Case FlagCanonical passage Citers
1 In Re City of Houston Anchor
ca5 · 1984
green “impracticality and unnecessary hardship that would result from recusal where the grounds are tenuous at best....” 3
2 In the Matter of Richard L. Kochell, Debtor. Appeal of United States of America
ca7 · 1986
green “a taxpayer is considered in constructive receipt of income if it is available to him without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is made, and the commissioner will assess taxes on the basis of this income.…” 3
3 Jefferson County v. Acker
alnd · 1994
green “by express intention and in real effect, is a franchise tax imposed upon the federal judicial operations and is unconstitutional as a direct tax upon an officer and instrumentality of the united states, that is, upon the sovereign itself.” 3
4 Jefferson County v. Acker
alnd · 1994
green “is upon the performance of judicial functions by a judicial officer, antecedent to the point that the salary therefor having been paid by the government becomes the property of the individual citizen of alabama.” 3

A red or yellow flag on a member means the underlying case has negative treatment: for those, check the case page before relying on the passage.

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